Cook v. Commissioner

H. DOUGLASS COOK AND CHIEKO COOK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Cook v. Commissioner

Docket No. 35096-86.

United States Tax Court

T.C. Memo 1989-281; 1989 Tax Ct. Memo LEXIS 281; 57 T.C.M. (CCH) 681; T.C.M. (RIA) 89281;

June 12, 1989.

Lawrence E. Lewy, for the petitioners.

Michal Cline and Thomas M. Cryan, for the respondent.

PAJAK

MEMORANDUM FINDINGS OF FACT AND OPINION

PAJAK, Special Trial Judge: Respondent determined deficiencies in and additions to petitioners' Federal income taxes as follows:

Additions to Tax Under Sections

Year

Deficiencies

6653(a)(1)

6653(a)(2)

1981

$ 4,641